1.熟悉借貸觀念與會計程序，以期具有帳務處理之能力。
2.了解一般公認會計原則(GAAP)及基本會計理論架構。
3.培養編製與解讀報表之能力。
4.了解企業融資活動(資金取得)的來源之一－公司債的會計處理程序。
5.了解企業投資活動，即資金的運用情形，並熟悉各種資產評價的方法。
6.認識企業營業活動，體會淨營運週期對企業的重要性。
7.熟悉現金流量表之編製。

1. Be familiar with lending concepts and accounting procedures in order to have the ability to handle accounts.
2. Understand generally accepted accounting principles (GAAP) and basic accounting theoretical framework.
3. Develop the ability to prepare and interpret reports.
4. Understand the accounting treatment procedures of corporate bonds, one of the sources of corporate financing activities (fund acquisition).
5. Understand corporate investment activities, that is, the use of funds, and be familiar with various asset evaluation methods.
6. Understand the business activities of the enterprise and understand the importance of the net operating cycle to the enterprise.
7. Be familiar with the preparation of cash flow statement.

1.熟悉借貸觀念與會計程序，以期具有帳務處理之能力。
2.了解一般公認會計原則(GAAP)及基本會計理論架構。
3.培養編製與解讀報表之能力。
4.了解企業融資活動(資金取得)的來源之一－公司債的會計處理程序。
5.了解企業投資活動，即資金的運用情形，並熟悉各種資產評價的方法。
6.認識企業營業活動，體會淨營運週期對企業的重要性。
7.熟悉現金流量表之編製。

1. Be familiar with lending concepts and accounting procedures in order to have the ability to handle accounts.
2. Understand generally accepted accounting principles (GAAP) and basic accounting theoretical framework.
3. Develop the ability to prepare and interpret reports.
4. Understand the accounting treatment procedures of corporate bonds, one of the sources of corporate financing activities (fund acquisition).
5. Understand corporate investment activities, that is, the use of funds, and be familiar with various asset evaluation methods.
6. Understand the business activities of the enterprise and understand the importance of the net operating cycle to the enterprise.
7. Be familiar with the preparation of cash flow statement.

會計學－使用者導向，第三版，2014
詹茂焜、余任芳、洪震玫著

Accounting - User Oriented, Third Edition, 2014
Written by Zhan Maokun, Yu Renfang and Hong Zhenmei